https://www.taxtmi.com/caselaws?id=165889 Rule 56C of the Central Excise Rules, 1944 was an optional procedure for the assessee, and the excise authorities could not compel its adoption by unilateral direction. Because the department's own position on the rule was uncertain and duty could continue under the normal procedure, the assessee's decision not to opt in could not attract penalty. The penalty orders were therefore unsustainable and were set aside, with the consolidated appeals succeeding. en-us Fri, 16 Apr 1982 00:00:00 +0530 Thu, 14 Aug 2014 15:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165889 Rule 56C of the Central Excise Rules, 1944 was an optional procedure for the assessee, and the excise authorities could not compel its adoption by unilateral direction. Because the department's own position on the rule was uncertain and duty could continue under the normal procedure, the assessee's decision not to opt in could not attract penalty. The penalty orders were therefore unsustainable and were set aside, with the consolidated appeals succeeding. Case-Laws Central Excise Fri, 16 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165889